Sökning: "Financial reporting disclosures"

Visar resultat 1 - 5 av 48 uppsatser innehållade orden Financial reporting disclosures.

  1. 1. En modern porträttering av en levande myt : En tematisk analys av The New York Times från 2017 till 2023 kring UFO-fenomenet

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för medier och journalistik (MJ)

    Författare :Anton Aldén; Magnus Bruhn; [2024]
    Nyckelord :UFO; UAP; Flying Saucers; Myth; Journalism;

    Sammanfattning : Over the last years the UFO-phenomenon has created considerable attraction in US-media. The reasons are twofold: 1) Since the fall of 2017 there has been an increased official acknowledgement of the phenomena 2) Several spectacular revelations have been publicized, both triggering a lager media coverage. LÄS MER

  3. 2. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Tilde Emilsson; Ebba Kjellberg; [2023]
    Nyckelord :Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Sammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER

  4. 3. Exploring the Factors Influencing the Degree of Adherence to the Task Force on Climate-Related Financial Disclosures Recommendations in Climate Reporting : Evidence from Swedish Financial and Real Estate Companies

    Master-uppsats, KTH/Fastighetsföretagande och finansiella system

    Författare :Agneta Myhrman; Ebba Petersson; [2023]
    Nyckelord :TCFD; Task Force on Climate-related Financial Disclosures; climate reporting; sustainability reporting; climate-related risks; climate-related opportunities; company-specific characteristics; TCFD; Task Force on Climate-related Financial Disclosures; klimatrapportering; hållbarhetsrapportering; klimatrelaterade risker; klimatrelaterade möjligheter; bolagsspecifika egenskaper;

    Sammanfattning : Stakeholders' risk assessments are increasingly emphasising the importance of considering the risks and opportunities posed by climate change. Therefore, TCFD has published recommendations to standardise and compare the reporting of climate-related issues. Prior research has demonstrated a low level of TCFD recommendation adherence. LÄS MER

  5. 4. Mandated Short Selling Transparency and its Impact : An empirical analysis on significant short selling disclosures and their impact on Swedish small cap securities between 2017 - 2022

    Kandidat-uppsats, Stockholms universitet/Företagsekonomiska institutionen

    Författare :William Florin; William Jonnerberg; Rasmus Strandberg; [2023]
    Nyckelord :short selling disclosures; ESMA;

    Sammanfattning : In this paper, the impact of significant short selling disclosures (> 0.5%) on returns and trading activity is studied. LÄS MER

  7. 5. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464

    Kandidat-uppsats, Linköpings universitet/Företagsekonomi

    Författare :Tobias Enander; Hampus Flygare; [2023]
    Nyckelord :Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

    Sammanfattning : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. LÄS MER